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Houston Livestock Show & Rodeo Inc

EIN 74-1142851 · Houston, TX

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong96 out of 100GovernanceStrong90 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

SEE SCHEDULE O

Income
$231.1 million
Spending
$185.4 million
Spent on programs
81%
Reserves
18 months of spending
Largest source of income
fees for its services, 64%
Employees
1,524
Volunteers
36,000
Highest pay
$675,829, president

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 96 out of 100. Higher than 100% of charities in its peer group (recreation and sports, over $100m).

  • Reserves

    35 of 35

    Spendable reserves would cover 18.0 months of spending.

  • Debt

    16 of 20

    It owes 21% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 20% of income.

  • Income trend

    15 of 15

    Income rose 9% on the year before.

  • Spending floor

    15 of 15

    81% of spending went to programs and raising each dollar of donations cost 18 cents.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 90 out of 100. Higher than 20% of charities in its peer group (recreation and sports, over $100m).

  • Independent board

    25 of 25

    478 of 488 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (2)
  1. $129.5 million spent. - THE 2025 HOUSTON LIVESTOCK SHOW AND RODEO WELCOMED 2.7 MILLION GUESTS OVER THE 23-DAY EVENT, SETTING AN ALL-TIME ATTENDANCE RECORD. - THIS YEAR'S EVENT INCLUDED NINE FIRST-TIME ENTERTAINERS AND 10 AUCTION RECORDS - TOTAL ATTENDANCE FOR ALL ACTIVITIES ON THE GROUNDS, FEB. 27 - MARCH 1 (WORLD'S CHAMPIONSHIP BAR-B-QUE CONTEST AND FEB. 27 - MARCH 23, 2025 (HOUSTON LIVESTOCK SHOW AND RODEO) REACHED A RECORD BREAKING 2,735,695. - IN THREE DAYS, THE WORLD'S CHAMPIONSHIP BAR-B-QUE CONTEST ENTERTAINED 226,463 GUESTS. - RODEOHOUSTON AWARDED $2,533,500 TO ITS CONTESTANTS IN 2025. - RODEO FANS GATHERED ON THE SECOND FLOOR OF THE NRG CENTER ON SUNDAY, MARCH 9 TO CELEBRATE RODEO LEGEND, LEON COFFEE, AS HE WAS INDUCTED INTO THE RODEOHOUSTON HALL OF FAME. - COFFEE WAS NAMED THE 2025 HALL OF FAME INDUCTEE IN OCTOBER. THE RODEOHOUSTON HALL OF FAME RECOGNIZES INDIVIDUALS AND ANIMALS FOR THEIR IMPACT ON THE SUCCESS AND LONGEVITY OF THE RODEO. - LUKE BRYAN WAS INDUCTED INTO THE STAR TRAIL OF FAME, MAKING HIM THE 11TH ENTERTAINER TO BE HONORED WITH A GOLD PLAQUE. - HORSE SHOW COMPETITIONS DREW 5,387 ENTRIES. (HIGHEST # OF ENTRIES SINCE 2003) - THE LIVESTOCK SHOW SAW 33,142 ENTRIES - JUNIOR AUCTION SALES TOTALED $29,652,317, A RODEO RECORD. (UNAUDITED PRELIMINARY TOTALS). - TEN AUCTION GRAND CHAMPION AND RESERVE GRAND CHAMPION LOTS SET RODEO RECORDS. -RODEO UNCORKED! CHAMPION WINE AUCTION: $3,269,729 -RANCHING & WILDLIFE: $530,250 - CALF SCRAMBLE AND JUDGING CONTEST WINNERS RECEIVED 352 CERTIFICATES, EACH WORTH $2,500, TO APPLY TOWARD THE PURCHASE OF A REGISTERED BEEF HEIFER OR STEER TO EXHIBIT AT THE 2025 HOUSTON LIVESTOCK SHOW AND RODEO. CERTIFICATE PREMIUMS TOTALED $880,000. - CALF SCRAMBLE EXHIBITORS FROM 2024 WHO RETURNED WITH THEIR HEIFER OR STEER PROJECTS TO COMPETE AT THE 2025 HOUSTON LIVESTOCK SHOW RECEIVED MORE THAN $100,000 TOTAL IN PREMIUMS AND AWARDS. - THE SUPER SCRAMBLE COMPETITION WAS ADDED IN 2022, WHERE THE "FIRST CATCH" SCRAMBLERS FROM EACH OF THE PREVIOUS CALF SCRAMBLE PERFORMANCES WERE INVITED TO PARTICIPATE IN THE EVENT SUNDAY, MARCH 23, 2025. THE SCRAMBLERS HAD AN EXTRA CHANCE TO CATCH ONE OF THE NINE CALVES DURING THE EVENT, AND EACH PARTICIPANT WAS AWARDED A CASH PRIZE BASED ON THEIR PERFORMANCE. THE EVENT AWARDED AN ADDITIONAL $42,000 IN CASH PRIZES FOR TEXAS YOUTH. - THE RODEO COMMITTED $28,058,754 TO THE YOUTH OF TEXAS IN 2025: - $14,718,000 IN SCHOLARSHIPS TO BE AWARDED THIS SUMMER; - $9,764,100 TO JUNIOR SHOW EXHIBITORS; - $3,095,554 IN EDUCATIONAL PROGRAM GRANTS; AND - $481,100 IN GRADUATE ASSISTANTSHIPS THE HOUSTON LIVESTOCK SHOW AND RODEO PROMOTES AGRICULTURE BY HOSTING AN ANNUAL, FAMILY-FRIENDLY EXPERIENCE THAT EDUCATES AND ENTERTAINS THE PUBLIC, SUPPORTS TEXAS YOUTH, SHOWCASES WESTERN HERITAGE, AND PROVIDES YEAR-ROUND EDUCATIONAL SUPPORT WITHIN THE COMMUNITY. SINCE ITS BEGINNING IN 1932, THE RODEO HAS COMMITTED MORE THAN $630 MILLION TO THE YOUTH OF TEXAS AND EDUCATION. THE 2025 RODEO IS SCHEDULED FOR MARCH 4 - 23. THE 2025 WORLD'S CHAMPIONSHIP BAR-B-QUE CONTEST, PRESENTED BY COTTON HOLDINGS, IS SCHEDULED FOR FEB. 27 - MARCH 1.
  2. $19.8 million spent. HOUSTON LIVESTOCK SHOW AND RODEO MAKES GRANTS TO THE AFFILIATED ORGANIZATION HOUSTON LIVESTOCK SHOW & RODEO EDUCATIONAL FUND (EIN: 76-0260204) IN SUPPORT OF APPROXIMATELY $20 MILLION IN SCHOLARSHIPS AND EDUCATIONAL GRANTS AWARDED.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending August 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since November 1977.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.